https://www.taxtmi.com/caselaws?id=81985 Service of a show cause notice, not its issue, governed limitation under amended Rule 57-I. Because the notice was served after the amendment came into force, the amended limitation regime applied. The Modvat credit related to June 1987, and the notice was served after the normal six-month period had expired. In the absence of any allegation of wilful misstatement, collusion, suppression of facts, or fraud, the extended five-year period was unavailable. The demand for reversal of Modvat credit was therefore time-barred and could not be sustained. en-us Mon, 16 Dec 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81985 Service of a show cause notice, not its issue, governed limitation under amended Rule 57-I. Because the notice was served after the amendment came into force, the amended limitation regime applied. The Modvat credit related to June 1987, and the notice was served after the normal six-month period had expired. In the absence of any allegation of wilful misstatement, collusion, suppression of facts, or fraud, the extended five-year period was unavailable. The demand for reversal of Modvat credit was therefore time-barred and could not be sustained. Case-Laws Central Excise Mon, 16 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81985